TaxTMI 
TaxTMI 
2025 (11) TMI 703
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.... the case are as follows. 2. Acting on intelligence, the officers of Directorate of Revenue Intelligence searched various firms owned and/or controlled by the appellant viz., S.R. Textiles, Om Textiles and Hanuman Trading Co. It was found that the appellant had imported fabrics which were, at the relevant time, covered by section 124 of the Customs Act, 1962 and hence if they were seized under the reasonable belief that they were smuggled goods, the burden of proving that they were not smuggled rested on the person from whom they were seized. 3. In all, the appellant had imported fourteen lots of fabrics and after investigation, DRI issued a Show Cause Notice dated 19.6.2004 proposing confiscation of only Lot Nos. 2,4,7,9,11,12,13 & 1....
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....ama. 6. Learned counsel for the appellant made detailed submissions regarding the marks and numbers and the documents to advance his argument that the documents were, indeed, of the seized goods. These have been summarized in a neat table annexed to the synopsis submitted before us. The table is reproduced below. As per Panchnama dated 29/30.09.2003 Test Report as per Show Cause Notice BE No. & Dt. Importer Remarks Commissioner's Finding Let No. Descriptio n Qty. Physic ally found Marks Country of Origin 2 Polyester Knitted Fabrics 12300 Meters (119 rolls) RTCOT superior quality TAIWAN Knitted fabric having soft nappy finished on one side, composed of polyester multifilament yarn 2185....
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....the relevant document (Bill of Entry No. 673 dt. 18.09.2002) has not been culled out of resumed documents. No documents pertaining to 12080 meters were furnished by the party and is claimed by him. Further, on examination of the document i.e. B/E No. 673 dated 18.09.2002, it is seen that no marks such as 'Kabool Ltd., Red patta with sun' were declared under Marks and numbers column. 7 Coated Fabric 10332 Meters (57 rolls) 20008/ 34 TAIWAN Woven fabric of spun yarn along one side & nylon multifilament yarn along other side, coated on one side with polymeric material/ composition polyester 58.6%, Nylon-35% balpolymeric material. 113356 dt. 30.10.2000 Vaibhav Textiles This B/E was a subject matter of investigation un....
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.... 8228 Meters (185 rolls) White strip KOREA Knitted fabric composed of single ply spun yarn of artificial staple fibres of celluloric origin together with polyester multifilament yarns. Composition - single sply spun yarn of artificial staple fibres of cellulosic origin- 89.2%, balpolyester multifilament yarn. 10620 dt. 02.06.2000 Vaibhav Textiles These Goods were imported in carton packing. The cartons were later removed and the fabric was stored in plythene covers tied with white strip. As per the Panchnama dated 30.09.2003, the description of goods is 'Polyester Knitted Fabrics', whereas documents submitted (Bill of Entry No. 10620 dt. 02.06.2000 and invoice no. JD04 dated 14.04.2000) are in respect of 'Wrap Kn....
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....pertaining to 'Printed Nylon Mesh for footwear' has been submitted by the party. 7. The question which arises is whether or not the appellant has discharged his burden of proving that the seized goods were not smuggled by producing the above documents. The Commissioner rejected the documents pointing out the discrepancies with respect to each of the lots. The discrepancies were mainly on two grounds. The documents now submitted were contrary to the statements made under section 108 of the Act at the time of seizure and the marks and numbers of the goods recorded in the Panchnama at the time of seizure and the marks and numbers in the Bills of Entry do not match. In most cases, no marks and numbers were indicated in the Bills of Entry at ....